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 DIRECT TAXES - Taxation of
Companies
(click on
heading below then click again)
Liability of resident
companies
What is a resident
company
Determination of
income
Company tax rates
 Payment
of tax
Payment of dividend withholding tax
Tax Credits
Payment
of company tax
Companies pay Provisional Tax in
three instalments on 30 April, 31 July and 31 October in the year of income. At
any time prior to the third instalment a company may provide an estimate of the
provisional tax payable for that year. Similarly the Commissioner General may
re-estimate the provisional tax due at any time. Final tax liability is determined
after lodgement of the company tax return.
Notional tax previously paid by companies has now been phased out.
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and Print Taxation of Companies (Tax of Co.PDF 6KB)
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